United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 2008 NY Rulings > NY N020779 - NY N020991 > NY N020875

Previous Ruling Next Ruling
NY N020875




January 10, 2008

CLA-2-62:OT:RR:NC:3:353

CATEGORY: CLASSIFICATION

TARIFF NO.: 6204.43.4030, 6110.30.3059, 6505.90.6090, 6217.10.9530

Ms. Christian Lee
Handerson Handicraft Mfg. Co.
11F/6, No. 2, Jian-Ba Road, Chung-Ho
Taipei, Taiwan

RE: The tariff classification of an adult costume from Taiwan.

Dear Ms. Lee:

In your letter received in this office on December 14, 2007, on behalf of Sears Holdings Global Sourcing Ltd., you requested a classification ruling. As requested, the sample will be returned. .
The submitted sample is a Style# W-1570-00 Pirate’s Beauty costume consisting of a dress, pullover, headgear and choker.

The dress is constructed of a top component of woven 50% polyester, 50% nylon satin fabric and a bottom component of knit polyester fabric with some metalized strip. The woven satin fabric top component imparts the essential character of the dress. The well made dress features off-the-shoulder sleeves, a multiple layer hoop skirt, sturdy neck and seams and hemmed skirts.

The pullover is constructed of knit polyester fabric. The well made sleeveless pullover features a lace-up front, finished neck, sturdy seams and hemmed edges.

The headgear is constructed of knit polyester fabric with some metalized strip that is separate and distinct from the other yarns which comprise the fabric. The bandana-style headgear is shaped to the contours of the head and features self-fabric ties.

The choker is constructed of woven 51% rayon, 43% polyester, 6% cotton fabric.

The Style# W-1570-00 Pirate’s Beauty costume consists of two or more garments. Note 14 of Section XI, of the HTSUS, requires that textile garments of different headings be separately classified, thus preventing classification of costumes consisting of two or more garments as sets. If a set cannot exist by application of Note 14, the articles that may be packaged with the garments must also be classified separately.

The applicable subheading for the Style# W-1570-00 dress will be 6204.43.4030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Women’s or girls’ suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear): Dresses: Of synthetic fibers: Other: Other: Other: Women’s." The rate of duty will be 16% ad valorem. The textile category designation is 636.

The applicable subheading for the Style# W-1570-00 pullover will be 6110.30.3059, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: Of man-made fibers: OtherOther: Women’s or Girls’: Other.” The duty rate will be 32% ad valorem. The textile category designation is 639.

The applicable subheading for the Style# W-1570-00 headgear will be 6505.90.6090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Hats or other headgear, knitted or crocheted, or made up from lace, felt or other textile fabricOther: Other: Of man-made fibers: knitted or crocheted or made up from knitted or crocheted fabric: Not in part of braidOther.” The duty rate will be 20 cents per kilogram plus 7% ad valorem. The textile category designation is 659.

The applicable subheading for the Style# W-1570-00 choker will be 6217.10.9530, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other made up clothing accessories, parts of garments or of clothing accessories, other than those of heading 6212: Accessories: Other: Other, Of man-made fibers.” The duty rate will be 14.6% ad valorem. The textile category designation is 659.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce at otexa.ita.doc.gov.

Please note that separate Federal Trade Commission marking requirements exist regarding country of origin, fiber content, and other information that must appear on many textile items. You should contact the Federal Trade Commission, Division of Enforcement, 6th and Pennsylvania Avenue, N.W., Washington, D.C., 20580, for information on the applicability of these requirements to this item. Information can also be found at the FTC website www.ftc.gov (click on "Consumer Protection,” “Business Information,” “Clothing & Textiles,” “Threading Your Way Through the Labeling Requirements”).

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Kenneth Reidlinger at 646-733-3053.

Sincerely,

Robert B. Swierupski
Director,

Previous Ruling Next Ruling

See also: